LES DETERMINANTS DE LA QUALITE DE LAUDIT LEGAL DANS LES CABINETS D EXPERTISE COMPTABLE AU TOGO : UNE LECTURE CRITIQUE DES ACTEURS

This study explores the main determinants of the quality of statutory audits in accounting firms in Togo. It adopts a qualitative, exploratory, and comprehensive approach, based on 22 semi-structured interviews conducted with eight partners, nine managers, and five senior auditors from twenty firms. Participants were selected purposefully based on their role, experience, and involvement in audit engagements, until semantic saturation was reached. Lasting between 45 and 69 minutes, the interviews were recorded, transcribed, and analyzed using thematic content analysis assisted by NVivo 12. The results show that audit quality depends on individual, organizational, and technological factors. Technical and digital skills improve risk assessment, the detection of anomalies, data analysis, and the traceability of controls. However, their effectiveness remains contingent on professional judgment and skepticism. Continuing education, knowledge sharing, supervision, and management support also enhance the rigor of engagements. Conversely, time pressure and work overload reduce due diligence. Finally, independence remains essential, although it can be undermined by economic dependence and the blurring of lines between auditing and consulting.